[HTML][HTML] The tax shield increases the interest rate

M Fischer, BA Jensen - Journal of Banking & Finance, 2024 - Elsevier
We study the general equilibrium implications of the corporate tax shield in a growth
economy that taxes household income and firm profits and redistributes tax revenues. Our …

Pass-through Entities: A Tax Equivalent Method to Adjust the Cost of Equity

M Smith - Business Valuation Review, 2015 - meridian.allenpress.com
A contentious debate continues between the IRS, tax courts, and valuation professionals
regarding the valuation of pass-through entities. Considerable diversity of practice has risen …

[引用][C] Quarterly Journal of the Business Valuation Committee of the American Society of Appraisers

DBA Kierulff, ASA Mike Smith, CVA CFA, JL Ruchaber… - 2015 - meridian.allenpress.com
Quarterly Journal of the Business Valuation Committee of the American Society of
Appraisers Page 1 Quarterly Journal of the Business Valuation Committee of the American …